Kasvi Development Private Limited , Kolkata V. ITO, Ward - 9(4), , Kolkata

MA 188/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8002 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 08-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: MANISH TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI P.M. JAGTAP, VICE PRESIDENT, & SHRI S.S.GODARA, JM ] M.A. NOS. 188 & 189/KOL /2018 (ARISING OUT OF I.T.A NOS. 1586 & 1587/KOL/2017 ) ASSESSMENT YEAR : 2012-1 3 KASVI DEVELOPMENT PVT. LTD. -VS- ITO, WARD-9(4), KOLKATA [PAN: AAECK 3316 Q] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI MANISH TIWARI, AR FOR THE RESPONDENT : SHRI SANKAR HALDER, SR. DR DATE OF HEARING : 07.12.2018 DATE OF PRONOUNCEMENT : 31.12.2018 ORDER PER S.S. GODARA, JM 1. THESE ASSESSEES MISCELLANEOUS PETITIONS FILED U/S 254(2) OF INCOME TAX ACT, 1961 (IN SHORT THE ACT) SEEK TO RECALL OUR ORDER DATED 2 7.07.2018 DISMISSING THE MAIN APPEALS FOR NON-PROSECUTION. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE ASSESSEES SOL E IDENTICAL PLEA RAISED IN THE INSTANT MISCELLANEOUS PETITIONS IS THAT IT NEVER RECEIVED ANY HEARING NOTICE OR COMMUNICATION FROM REGISTRY. LEARNED SENIOR DEPARTMENTAL REPRESEN TATIVE FAILS TO INDICATE ANY SUCH PROOF OF SERVICE FROM THE MAIN FILES FOR THE RELEVA NT DATE OF HEARING I.E. 23.07.2018. ALL THIS SUFFICIENTLY SUGGESTS THAT THE ASSESSEES NON- APPEARANCE DURING THE COURSE OF MAIN 2 MA NOS.188&189/KOL/2018 (ARISING OUT OF I.T.A. NOS.1586&1587/KOL/2017) KASVI DEVELOPMENT PVT. LTD. A.YR. 2012-13 2 CASES HEARING WAS NEITHER INTENTIONAL NOR DELIBER ATE BUT ON ACCOUNT OF NON-SERVICE OF NOTICE. WE THEREFORE RECALL OUR ORDER DATED 27.07.2 018. THE REGISTRY IS DIRECTED TO FIX BOTH THESE APPEALS FOR HEARING ON 31.12.2018. THE A SSESSEE HAS DULY NOTED DOWN THIS DATE DURING THE COURSE OF HEARING. THE REGISTRY SHA LL NOT ISSUE ANY FURTHER NOTICE OF HEARING FOR THE SAID DATE THEREFORE. 3. THESE ASSESSEES MISCELLANEOUS PETITIONS ARE AL LOWED IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 31.12.2018 SD/- SD/- [P.M. JAGTAP ] [ S.S.GODARA ] VICE PRESIDENT JUDIC IAL MEMBER DATED : 31.12.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. KASVI DEVELOPMENT PVT. LTD., 24G, 2 ND FLOOR, SURA, 3 RD LANE, BELIAGHATA, KOLKATA- 700010 2. ITO, WARD-9(4), AAYAKAR BHAWAN, KOLKATA-700069 3..C.I.T(A).- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER A SSISTANT REGISTRAR ITAT, KOLKATA BENCHES